This article was originally published on LinkedIn.
Six years ago a huge online sales company had a plan where I would build kiosks for them to collocate in physical stores across the country to act as a sort of “endless aisle”.
I flew over for a meeting to review some of the pilot programs that had been showing success. One of the VPs asked me whether a kiosk in-store would generate Nexus. After a moment of hesitation I informed him, in no uncertain terms, that I had no idea what he was talking about and would get him an answer.
I assumed we had an easy answer internally – there was not. I assumed there was something to be had on Google – there was not.
The best I was able to do was to track down an interstate sales tax firm and discuss the issue with them. I was lucky enough to run into Brian Greer at Tax Connex.
He spent several hours with me working through some issues specific to kiosks, online business, automation, and specifically which cases were pending and keeping the tax forces at bay. The result of these conversations was a whitepaper we published on the matter….where is the link you ask? NO LINK FOR YOU! In this short time the law has changed in fundamental ways. The paper is wrong, as is a lot of the ‘advice’ floating around out there.
Amazon is no longer providing cover through resistance and litigation. The line between what is and isn’t ‘presence’ can change with a single purchase. This is a dynamic area of the law with immediate and significant consequences.
Understanding the nuance of tax law and compliance is not a part time job.
Brian and Tax Connex have the best information and experience out there. Please read their site and posts, try their surveys, consult with them if confused. Just don’t ignore it.